Which cases are most cited on Section 6(3)(ii)?

CIT v. C-Sam (India) Pvt Ltd. (398 ITR 182) — 27 citing judgments.

How many judgments are there on Section 6(3)(ii)?

BharatTax indexes 25 ITAT, High Court and Supreme Court judgments that turn on Section 6(3)(ii) of the Income Tax Act, 1961.

Section 6(3)(ii) of the Income Tax Act

Q: What is the leading case on Section 6(3)(ii) of the Income Tax Act?

CIT v. C-Sam (India) Pvt Ltd. (398 ITR 182) is the decision most relied on for Section 6(3)(ii), cited in 27 judgments. A decision by the Gujarat High Court in CIT v. C-Sam (India) Pvt Ltd. does not support the case of a party relying on it, particularly when other High Courts have made contrary findings.

Income-tax Act, 2025: s.6

Section 6(3)(ii) falls under section 6 of the Income-tax Act, 1961, which corresponds to section 6 (Residence in India) of the Income-tax Act, 2025.

Read section 6 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

The decision most relied on for Section 6(3)(ii) is CIT v. C-Sam (India) Pvt Ltd. (398 ITR 182), cited in 27 of the 25 judgments on BharatTax that turn on this section.

Leading authorities on Section 6(3)(ii)

CIT v. C-Sam (India) Pvt Ltd.

398 ITR 182 · 2017 · High Court

citing judgments

A decision by the Gujarat High Court in CIT v. C-Sam (India) Pvt Ltd. does not support the case of a party relying on it, particularly when other High Courts have made contrary findings.

Judgments on Section 6(3)(ii)

DCIT, Central Circle-28, New Delhi vs. Alchem International Pvt. Ltd., New Delhi

In the result, the appeals of the Revenue are dismissed

ITA 6068/DEL/2017[2012-13]Status: DisposedITAT Delhi18 Oct 2022AY 2012-13

Bench: Shri Challa Nagendra Prasad & Dr. Brr Kumarआ.अ.सं/.I.T.A Nos.6068 To 6070/Del/2017 िनधा"रणवष"/Assessment Years:2012-13 To 2014-15 बनाम Dcit M/S Alchem International P. Ltd. Circle 28, New Delhi. Vs. (Formerly Known As Alchem International Ltd.) 301, Avion Apartment, Mehrauli, Gurgaon Road, Manglapuri, New Delhi. Pan No. Aaaca2251L अपीलाथ" Appellant ""यथ"/Respondent

DCIT, Central Circle- 28, New Delhi vs. Alchem International Pvt. Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 3986/DEL/2017[2011-12]Status: DisposedITAT Delhi27 Jun 2022AY 2011-12

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar Usdcit, Vs. Alchem International Pvt. Ltd, Central Circle-28, 301, Avlon Apartment Mehrauli New Delhi Gurgaon Road, Manglapuri, New Delhi Pan: Aaaca2251L (Appellant) (Respondent)

For Appellant: Shri Utkarsh Aggarwal, CAFor Respondent: Ms. Anupama Anand, CIT DR

Section 6(3)(ii)